PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONBILITY (CSR)
Keywords:
CSR Disclosure, Firm size, LeverageAbstract
This study aims to examine the effect of company characteristics on the disclosure of Corporate Social Responsibility (CSR). CSR disclosure is measured by the CSRDI proxy based on the GRI indicators. The characteristics of the company consist of the size of the company which is measured using the Natural log (total assets) and Leverage is measured using the Debt to Equity Ratio proxy which is calculated by comparing the value of debt with the value of capital. The population in this study were 45 companies. The sampling technique used is purposive sampling and the number of samples is 32 companies. The model used in this study is panel data regression using the Eviews 9.0 application. The results of this study indicate that firm size and leverage have a joint effect on the disclosure of corporate social responsibility (CSR), firm size has a significant effect on the direction of the negative coefficient on the disclosure of corporate social responsibility (CSR), leverage has no significant effect on the disclosure of corporate social responsibility (CSR).
References
Freeman, R.E., and Reed, 1983, “Stockholders and stakeholders: a new perspective on corporate governance†Californian Management Review, Vol 25. No. 2. pp.88- 106.
GRI. 2019. http://www. globalreporting.org diakses pada 10 Mei 2021
International Organization for Standardization, 2010. Draft international standard ISO/DIS 26000: Guidance on social responsibility.
Mutia, et al., 2011, “Pengaruh Ukuran Perusahaan, Profitabilitas dan Ukuran Dewan Komisaris terhadap Pengungkapan Corporate Social Responsibility pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia†Jurnal Telaah dan Riset Akuntansi, Vol. 4, No. 2: 187-201.
Pencemaran cilemah abang. https://www.liputan6.com/news/read/4314880/air-kali-cilemahabang-tercemar-limbah-3-desa-di-bekasi-krisis-air-bersih diakses pada 18 April 2021.
Purwanto, A, & Laksmitaningrum, C.F, 2013, “Analisis Pengaruh Karakteristik Perusahaan, Ukuran Dewan Komisaris dan Struktur Kepemilikan terhadap Pengungkapan CSR (Studi Empiris pada Perusahaan Manufatktur yang Terdaftar di Bursa Efek Indonesia Tahun 2009-2011)â€, Diponegoro Juornal of Accounting, Vol. 2, no. 3.
Sari, P.R. dan Nuzula, N.F., 2019, “Pengaruh Karakteristik Perusahaan terhadap Pengungkapan Corporate Social Responbility (CSR)â€, Jurnal Administrasi Bisnis, Volume 72, Nomor 2
Sugiyono, 2011. Metode Penelitian Kuantitatif, Kualitatif dan R&D, Bandung: Alfabeta.
Wardani, N.K. dan Januarti, I, 2013, “Pengaruh Karakteristik Perusahaan terhadap Pengungkapan Corporate Social Responsibilityâ€, Diponegoro Journal Of Accounting, Vol 2, No. 2.
